DERMAUT: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DERMAUT
Largest movements
- Tangible fixed assets +€149,068
up €149,068 (+644.1%), from €23,143 to €172,211
of which Land and buildings: +€160,483
- Receivables within one year +€12,073
up €12,073 (+24.8%), from €48,671 to €60,744
of which Trade receivables: +€16,235
- Cash +€11,760
up €11,760 (+12.9%), from €91,167 to €102,927
mainly Debts after one year (+€140,000) and Other debts (+€34,294)
- Debts after one year +€140,000
up €140,000, from €0 to €140,000
- Other debts +€34,294
up €34,294 (+277.2%), from €12,373 to €46,667
- Reserves -€8,631
down €8,631 (-6.9%), from €125,681 to €117,051
of which Distributable reserves: -€8,631
- Accrued charges and deferred income +€6,982
up €6,982 (+1816.0%), from €384 to €7,366
- Write-downs -€29,059
no longer reported in 2024 (was €29,059)
- Gross operating margin -€25,565
down €25,565 (-55.2%), from €46,325 to €20,761
- Depreciation +€7,302
up €7,302 (+62.8%), from €11,630 to €18,932
- Financial charges +€5,734
up €5,734 (+355.0%), from €1,615 to €7,349
- Taxes -€568
down €568 (-70.6%), from €804 to €236
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €164,817 | €336,490 | +€171,672 | +104.2% |
| Fixed assets | 21/28 | €23,143 | €172,211 | +€149,068 | +644.1% |
| Tangible fixed assets | 22/27 | €23,143 | €172,211 | +€149,068 | +644.1% |
| Land and buildings | 22 | - | €160,483 | +€160,483 | |
| Furniture and vehicles | 24 | €23,143 | €11,728 | -€11,415 | -49.3% |
| Current assets | 29/58 | €141,674 | €164,279 | +€22,605 | +16.0% |
| Amounts receivable within one year | 40/41 | €48,671 | €60,744 | +€12,073 | +24.8% |
| Trade receivables | 40 | €39,286 | €55,521 | +€16,235 | +41.3% |
| Other amounts receivable | 41 | €9,385 | €5,223 | -€4,163 | -44.4% |
| Cash at bank and in hand | 54/58 | €91,167 | €102,927 | +€11,760 | +12.9% |
| Deferred charges and accrued income | 490/1 | €1,835 | €608 | -€1,228 | -66.9% |
| Total equity and liabilities | 10/49 | €164,817 | €336,490 | +€171,672 | +104.2% |
| Equity | 10/15 | €144,281 | €135,651 | -€8,631 | -6.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €125,681 | €117,051 | -€8,631 | -6.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €123,821 | €115,191 | -€8,631 | -7.0% |
| Amounts payable | 17/49 | €20,536 | €200,839 | +€180,303 | +878.0% |
| Amounts payable after more than one year | 17 | €0 | €140,000 | +€140,000 | |
| Financial debts | 170/4 | €0 | €140,000 | +€140,000 | |
| Amounts payable within one year | 42/48 | €20,151 | €53,473 | +€33,321 | +165.4% |
| Current portion of amounts payable after more than one year | 42 | €848 | - | -€848 | |
| Trade debts | 44 | €6,272 | €6,649 | +€377 | +6.0% |
| Suppliers | 440/4 | €6,272 | €6,649 | +€377 | +6.0% |
| Taxes, remuneration and social security | 45 | €658 | €157 | -€501 | -76.1% |
| Taxes | 450/3 | €158 | €157 | -€1 | -0.8% |
| Remuneration and social security | 454/9 | €500 | - | -€500 | |
| Other amounts payable | 47/48 | €12,373 | €46,667 | +€34,294 | +277.2% |
| Accrued charges and deferred income | 492/3 | €384 | €7,366 | +€6,982 | +1816.0% |
| Non-recurring operating income | 76A | €24,793 | - | -€24,793 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,630 | €18,932 | +€7,302 | +62.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €29,059 | - | -€29,059 | |
| Other operating charges | 640/8 | €2,835 | €3,265 | +€430 | +15.2% |
| Gross operating margin | 9900 | €46,325 | €20,761 | -€25,565 | -55.2% |
| Operating profit (loss) | 9901 | €2,801 | -€1,437 | -€4,238 | |
| Financial income | 75/76B | €898 | €392 | -€506 | -56.3% |
| Recurring financial income | 75 | €898 | €392 | -€506 | -56.3% |
| Financial charges | 65/66B | €1,615 | €7,349 | +€5,734 | +355.0% |
| Recurring financial charges | 65 | €1,615 | €7,349 | +€5,734 | +355.0% |
| Profit (loss) for the period before taxes | 9903 | €2,084 | -€8,394 | -€10,478 | |
| Income taxes | 67/77 | €804 | €236 | -€568 | -70.6% |
| Profit (loss) for the period | 9904 | €1,280 | -€8,631 | -€9,911 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,280 | -€8,631 | -€9,911 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.